- Home
- Tax & Accounting
- LKPM Registration in Indonesia
Tax & Accounting
LKPM Registration in Indonesia
- Share:
The Investment Activity Report (LKPM) is mandatory for all businesses, as per Article 15(c) of Law No. 25 of 2007 on Capital Investment, Article 5(c), and BKPM Regulation No. 5 of 2021 on risk-based business licensing supervision guidelines and procedures.
The report discloses a periodic report detailing investment realisation progress and challenges faced by businesses (as defined in Article 1, point 20 of BKPM Regulation No. 5 of 2021). All businesses are required to submit this report electronically, with the exception of micro-enterprises, companies operating in the upstream oil and gas sector, and those in the banking, non-bank financial, and insurance industries.
Information to Report
- Investment Realisation: Fixed capital (land purchase, building construction, machinery, equipment). Working capital. Investment value. Production realisation. Export value (if any)
- Funding Sources: Owner's equity. Reinvested earnings. Capital loans
- Manpower: Total number of employees (male & female). Number of foreign workers, if applicable
- Company Obligations: Details of company obligations
- Company Information: Permits owned. Type of goods/services and the realisation of production. Contact information of the person in charge of submitting the LKPM
Reporting Schedule of LKPM
The report should be submitted within the period specified below:
- Quarterly reports are due by the 10th of January, April, July, and October.
- Biannually (every 6 months) for small businesses with investments exceeding IDR 1 billion: July 10 for Semester I and January 10 for Semester II.
- Medium and large enterprises with investments surpassing IDR 5 billion must submit reports quarterly, by the tenth of April, July, October, and January.
Legal Basis
- Law No. 25 of 2007 on Investment
- BKPM Regulation No. 7 of 2018 on Guidelines and Procedures for Investment Implementation Control
- BKPM Regulation No. 5 of 2021 on Guidelines and Procedures for Risk-Based Business Licensing Supervision
Document Requirements
To register for VAT, businesses must submit several documents, including:
- Identity and contact details of Company Directors:
- For Indonesian individuals, KTP, NPWP, email and phone number.
- For Foreign Individuals, valid passport, email and phone number.
- Copy of Deed of Establishment along with Decree Approval from Ministry (SK)
- Copy of Amendment of Article of Association along with Decree Approval from Ministry
- Copy of Tax ID
- Copy of Business License
- Copy of Registration Number (NIB)
- Financial Report for 3 Months
- OSS Account Access
- Other required documents
Other Popular Company Setup Services in Indonesia
- Consult your inquiry with our professional consultant
- Submit necessary document
- Proceed with the payment
- Application process
- Receive the complete document
Other Popular Tax Registration Services in Indonesia
Setup a Business in Indonesia with LMI Consultancy
Established in 2016, LMI Consultancy has been supporting countless individuals in understanding the intricacies of visas, business setup, tax & accounting, and property investment in Indonesia, providing a comprehensive and dependable service.Â
We take pride in being an ethical and innovative company that places a strong emphasis on exceptional customer service and strives to set a new standard in our industry, guaranteeing a smooth and encouraging experience for our clients.
FAQ
What is the LKPM report?
The LKPM report is a mandatory submission to the Investment Coordinating Board (BKPM), periodically details investment progress and challenges faced by businesses.
What happens if the LKPM report is submitted late?
Late submissions may lead to administrative penalties including warnings, restrictions, suspension, or permit revocation.
Who is required to submit LKPM?
The LKPM report regulation covers all businesses; however, micro-businesses (with investments under IDR 1 billion), oil and gas upstream companies, banking institutions, non-bank financial institutions, and insurance companies are excluded.
Disclaimer : Our services in LMI Consultancy provide consulting services focused on ensuring client compliance with applicable immigration and legal regulations in Indonesia. We do not provide or facilitate the production of official government documents, nor do we offer any expedited or preferential access to government services.
Popular Services
Interesting News
Contact Us
Discover How We Can Help You
Transform your ambitions into achievements. Contact LMI Consultancy today and take the first step towards your business or life expansion across Asia!
- Jakarta HQ Office
- Seminyak Bali Office
- Sanur Bali Office
- Canggu Bali Office
- Jakarta HQ Office
Get Your Free Consultation
Connect with our consultants for expert advice.
- Seminyak Bali Office
Get Your Free Consultation
Connect with our consultants for expert advice.
- Sanur Bali Office
Get Your Free Consultation
Connect with our consultants for expert advice.
- Canggu Bali Office
Get Your Free Consultation
Connect with our consultants for expert advice.
News & Resources
Get to Know Latest Business & Visa Updates
Indonesia’s economy continues to attract international attention, fuelled by steady growth, a young workforce, and increasing investor confidence. As more professionals and entrepreneurs establish their presence in the country, understanding the fundamentals of Indonesia’s taxation system becomes essential. One of the first requirements for both individuals and companies is the NPWP, or Nomor Pokok Wajib […]
LMI Consultancy
November 3, 2025
For foreigners who would like to reside in Indonesia for more than a year, short-term Indonesia visas are not very convenient when it comes to their sustainability. With a Single Entry Visa, it’s even likely impossible to stay more than the period of 180 days, while it’s possible with a Multiple Entry Visa, despite being […]
LMI Consultancy
October 30, 2025
A tax return is a formal declaration submitted to a government tax authority, detailing a taxpayer’s income, deductions, tax paid and tax owed during a given period. Universally, this document serves to provide transparency, enable assessment and ensure that taxes are paid in accordance with law. In Indonesia, a corporate income tax return (Surat Pemberitahuan […]
LMI Consultancy
October 29, 2025
Visiting Bali is often smooth and straightforward. Familiarising with the island’s sun-drenched sands, warm hospitality and rich culture, even the Bali Belly seem to just be quite attractive experiences for travellers from across the globe. But when your stay stretches beyond the days originally planned, things can quickly become complicated. That’s when understanding the visa […]
LMI Consultancy
October 28, 2025
Indonesia’s investor visa framework is evolving to become both more accessible and strategic. With a population approaching 300 million and Southeast Asia’s largest economy (GDP projected to exceed US $1.4 trillion in 2026), Indonesia is rapidly emerging as a premier destination for global capital. Strong consumption growth, digital-adoption surges and major infrastructure roll-outs are creating […]
LMI Consultancy
October 27, 2025
In Indonesia, every legitimate business must be officially registered to operate. Registering a company formalizes its existence in the eyes of the government, investors, and clients. For entrepreneurs, whether local or foreign alike, this registration is the foundation of doing business legally and confidently. Once established, each entity is identified by a unique Business Registration […]
LMI Consultancy
October 21, 2025
